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Proceedings of the International Association for Business and Society

Volume 14, 2003

Proceedings of the Fourteenth Annual Meeting

Frank Jan de Graaf
Pages 116-124

Constituting Corporate Responsibility, Corporate Governance and the Assessment of Corporate Social Performance

An institutional perspective on the system of corporate governance is needed to assess corporate social performance (CSP). Neo-institutional thinking offers a way to study the empirical implications of CSP’s normative core. The interaction between business and society is taking place in the system of corporate governance. Assuming that the system of corporate governance is a preference setting structure in which normative notions and instrumental objectives meet, CSP can be assessed.

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